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Proceeding contribution from Lord Forsyth of Drumlean (Conservative) in the House of Lords on Tuesday, 28 February 2012. It occurred during Committee of the Whole House (HL) and Debate on bill on Scotland Bill.


Scotland Bill

I will not make a smart-alec point—although I should not say ““Smart Alec”” in this context in this debate—about other states that can raise taxes. I follow the noble Lord's argument, which I absolutely respect. However, I respectfully suggest that he needs to distinguish between the ability to raise taxes and the ability to create new taxes. The point that his noble friend and I were making is that this clause gives the Scottish Parliament the power to create completely new taxes. His noble friend argued, as I did, that that is distinct from being able to raise taxes. There are states in the US that can set the sales tax but, as far as I am aware, do not have the freedom to invent completely new taxes. However, I might be wrong about that.


Secondary information

Type
Proceeding contribution
Reference
735 c1250-1 
Session
2010-12
Chamber / Committee
House of Lords chamber
Subjects
Devolved matters Crown lands and estates Devolution Income tax International relations Drugs Legislative competence Driving under influence EU internal relations Powers Public appointments Management Misuse Ministers Scotland Scottish Parliament Taxation Speed limits Legislative consent motions
Legislation
Scotland Bill 2010-12
Link
View this Proceeding contribution on www.publications.parliament.uk